Question

which method(s) of filing the annual return with Revenu Quebec can be used by an employer who files more than 50 information slips?

a) CD-Rom

b) DVD

c) Internet

d) all of the above

Answer 1

The correct answer is C)Internet

If you file more than 50 slips of the same type (other than RL-13 slips), you must send them online.

You must file a return for 2019 if any of the following situations apply to you:

• You were resident in Québec on December 31, 2019, and you are required to pay:
  • income tax;
  • a contribution to the Québec Pension Plan;
  • a Québec parental insurance plan premium; or
  • a contribution to the health services fund.
• You were resident in Québec on December 31, 2019, and:
  • you disposed of capital property (shares, bonds, debt obligations, land, buildings, etc.);
  • you realized a capital gain (such as a capital gain allocated to you by a mutual fund or a trust);
  • you are reporting a capital gain resulting from a 2018 reserve; or
  • you worked in the restaurant and hotel sector and you received tips (the amount of tips may be shown in box S or box T of your RL-1 slip).
• You are the beneficiary of a designated trust (see the instructions for line 22).
• You are required to pay a premium under the Québec prescription drug insurance plan (see the instructions given in Schedule K).
• You were resident in Canada, outside Québec, but you carried on a business or practised a profession in Québec, and:
  • you are required to pay Québec income tax;
  • you disposed of capital property; or
  • you are reporting a capital gain resulting from a 2018 reserve.
• You ceased to reside in Canada in 2019, and were resident in Québec on the day you ceased to reside in Canada (regardless of where you were living on December 31, 2019).
• You were not resident in Canada at any point in the year and:
  • you were employed in Québec;
  • you carried on a business in Québec; or
  • you disposed of taxable Québec property.
• You are the sole proprietor of a business and are required to pay the annual registration fee for the enterprise register.
• You wish to transfer retirement income to your spouse or your spouse wishes to transfer retirement income to you.
• You or your spouse wishes to receive the family allowance from Retraite Québec (both of you must file an income tax return in this case).
• You or your spouse wishes to receive the shelter allowance for the period from October 1, 2020, to September 30, 2021 (both of you must file an income tax return in this case).
• You were resident in Québec on December 31, 2019, and you wish to receive the solidarity tax credit (if you have a spouse, both of you must file an income tax return in this case).
• You have no income tax payable for 2019 because:
  • you are deducting a loss sustained in a previous year; or
  • your spouse on December 31, 2019, is transferring the unused portion of his or her non-refundable tax credits to you.
• In 2019, you received advance payments of:
  • the tax credit for childcare expenses;
  • any tax credits respecting the work premium (the work premium, the adapted work premium or the supplement to the work premium [for former recipients of social assistance]);
  • the tax credit for home-support services for seniors; or
  • the tax credit for the treatment of infertility.
• You wish to transfer:
  • the unused portion of your non-refundable tax credits to your spouse so that your spouse can reduce his or her income tax (lines 430 and 431);
  • an amount as a child 18 or over enrolled in post-secondary studies to your father or mother (Schedule S); or
  • all or part of your tuition or examination fees, paid for 2019, to one of your or your spouse's parents or grandparents (Schedule T).
• You wish to claim one or more of the following:
  • the tax credit for childcare expenses (line 455);
  • any of the tax credits respecting the work premium (the work premium, the adapted work premium or the supplement to the work premium [for former recipients of social assistance]) (line 456);
  • the tax credit for home-support services for seniors (line 458);
  • the QST rebate for employees and partners (line 459);
  • the tax shield (line 460);
  • any other credits or refunds covered on line 462.
• You wish to claim the senior assistance tax credit (line 463) (your spouse must also file an income tax return in this case).
• You are a senior and you wish to apply for a grant to help offset a municipal tax increase.

If you are not planning to file an income tax return because you have no income or income tax, click You Have no Income to Report or Income Tax to Pay to find out if it is to your advantage to file a return anyway.

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